Account-book.



W. 0. JOHNSON.

ACCOUNT BOOK.

APPLICATION FILED JULY 19, 1909.

1,1 13,159, Patented Oct. 6, 1914.

4 SHEETS-SHEET 1.

tit/z ea [mu /6170i- I THE NORRIS PETERS 150.4 PHOTOLITHOH WASHINGTON. u,

W; 0. JOHNSON.

ACOOUNTBOOK, APPLICATION FILED JULY 19, 1909.

1 1 1 3, 1 59. Patented Oct. 6, 191-2.

4 SHEETS-SHEET 2.

THE NORRIS PETERS 60.. PHOTO LITHO WASHING mm. .0 c

W. 0. JOHNSON.

ACCOUNT BOOK.

APPLICATION FILED :IULY 19, 1909.

4 SHBETSSHEET 3.

izae 60f (UdzzeJ-sea THE NORRIS PETERS CO4, PHO'TO-LITHQ. WASHINGTON. D. C.

Patented Oct. 6, 191.4.

Jul/inc J Jade/47% 'IHE NORRIS PETERS CO..PHU1U-LITHO., WASHINGTON, n. c

WILLIAM o. J'oH'NsoN', or BLUNT, SOUTH DAKOTA.

ACCOUNT-BOOK.

specification of Letters Patent.

Patented Oct. 6, 1914.

Application filed my 19, 1909. Serial no. 508,525;

To all whom it may concern: Yr

Be it known that I, WVILLIAM O. J QHNSO-N, of Blunt, in the State of South Dakota, have invented new and useful Improvements in Account-Books, of which the following person using the same may rapidly post.

items in their proper places and quickly ascertain the condition of any account'without referring to the headings ofthe different columns in the account; second, to provide an index whereby the book of which it'forms a part maybe quickly opened at any desired page. or account without thumbing the leaves or taking notice of the numbers on the pages or headings of the accounts; third, to provide a meanswhereby the new balances of accounts, which have changed since the time of taking the preceding proof, may be pi'oven without the necessity of referring to or transcribing in any manner the bal anc'es of accounts that have not changed; fourth, to provide a meanswhereby the sum of all debit balances and the sum of all credit balances contained in the ledger may be quickly computed Without referring to or transcribing in any manner the balances of accounts that have not changed. The foregoing objects are accomplished without openingthe ledger at any time during the process at accounts the balances of which remain unchanged.

A practical embodiment of the invention is represented in the accompanying drawings, forming a part of this specification, in which the same characters of reference indicate corresponding parts in all of the views. 7

Figures 1 and 3 representa face View of an account book showing index sheet B and supplementary proof sheets D andE. The

proof sheets are attached tothe inside ofthe back cover of the ledger atthe point A, common to both Figs. 1 and 3. Fig.- 4 shows an endview of Fig. 3. The right hand end of Fig. 2 shows the appearance of an end view of Fig. 1, and the left handend of Fig. 2 shows the appearance of an end view of Fig. 11. Figs. 5, 8, 9 and 10 show modifications of the form of proof sheet shown in Fig: 3; F igs. 6 and 7 illustrate one method of detachably attaching the proof sheets to the'back cover of the ledger. Fig. 11 shows the appearance of the back of the index sheet seen in Fig. 1

and also a modification of the form of ruling on page 195 of Fig. 1.

The form of ruling shown on page 195- of Fig. lconsists of vertical columns on the right hand portion for credit balances and credits and columns on the left hand portion for debit balances and debits. The vertical rulings in the middle may be shaded and thus aid the eye in distinguishing between the debit and credit sides. The date column is placed between the two sides of the account so as to be convenient for use with either side. Where desired it may be placed along the left hand margin of the space devoted to each account. In posting, the date column is the first column sought after having opened the ledger at the tie sired account. By placing it in the middle of the space devoted to each account and shadingthe-vertical rulings on either side it can be readily distinguished. Credit items are invariably posted on the right and debit items on the left hand side, thereby eliminating the liability of posting debit items in the credit column and vice versa, a frequent occurrence with the forms in common use.

Page 1945 0f Fig. 11 shows a modification of the form on page 195 of'Fig. 1. This modification is adapted for use in banking institutions where debit balances or overdrafts are rare and are commonly entered in the balance column in red ink thereby distinguishing them from the credit balances. On page 194: ofFig. 11 the debit balance or overdraft is distinguished by small tical figures. By this modification the debit balance column is combined with the credit balance column and room made for extra debit columns or checks in detail. The checks are generally more numerous than the deposits or credits. Either of the forms shown, on pages 194: or 195 may be used as the form of ruling on the cards of so-called card ledgers? The index sheet B, Fig. 1, is preferably made of press board or other stiff material covered with paper and having a flexible portion F, Fig. 2.- It is made a few'inches wider than the pages of the. ledger so that.

when bound with the leaves the ruled portion-will project beyond the side edges ofthe leaves. The projecting portion of each of each sheet.

index sheet is ruled with horizontal spaces for each account in the section of the ledger adjacent to the corresponding side and with vertical columns for the name and number of each account indexed and having a ver tical check column in which a check mark may be entered when an item is posted to the corresponding account.

The check column may be covered with silicious or other material permitting erasures of the check marks after each proof. The accounts should be arranged alphabetically in the ledger and will appear in the same successive order on the adjacent index sheet. In the upper corner near the outer margin are placed the inclusive initials of the accounts lndexed on the same side of the sheet.

The edges of the leaves of the book have extensions X about half an inch wide and the extension on each leaf extends upward to a point opposite the line on the index sheet intended for indexing the last account on the first page of the leaf. The exposed part of each extension X may be covered with an extra covering of paper if desired. Instead of the extensions of the leaves, socalled index tabs may be used; the tab on each leaf being arranged opposite the horizontal spaces on the index sheet in which are indexed the accounts that appear on the first two pages following the tab. The index C is a duplicate of B and is arranged on the back of the preceding sheet, thus forming a double index. I

The index sheets are arranged at successive intervals in the book as shown in Fig. 2; the number of pages or accounts between each index sheet depending on the number of accounts that may be indexed on the face For simplicity of illustration only two of the thirty accounts on pages 181 to 210 are noted on the index in Fig. 1. The account on page 204 would be indexed on line 20a of the index. The book would be opened at this page or account by grasping the tab or extension of the leaf opposite the corresponding name and number on the index and turning at once all of the un-.

turned leaves that precede this account. The index may be used as a general index with any kind of book and the name column may be used for entering any desired designations. The index sheets may be detachably bound together with the leaves of the book by means of any so-called loose leaf binder.

Two pages of proof sheets are shown in Fig. 3. Each page has vertical columns on one portion for entering the old debit balances of changed accounts, the debits and the new credit balances of changed accounts; and vertical columns on the other portion for entering the old credit balances of changed accounts, the credits and the new debit balances of changed accounts. The footings of these columns are denoted by the letters a, b, 0, and (Z, 6, f, respectively.

Between the two sides of each proof sheet is a vertical number column in which the numbers of the successive accounts may be printed permanently or Written at the time the memoranda of the account are transferred to the proof sheet. The main portion of each sheet is divided horizontally into spaces for each account in the corresponding section of the ledger and with a horizontal space at the top for forwarding the footings of the preceding sheet. The horizontal space devoted to each account is arranged opposite the horizontal space on the index sheet devoted to the corresponding account. At the top of each proof sheet is a space for entering the date and below the space for the footings of the columns are spaces for adding the sums of the columns on each side to prove the new balances, and also spaces for computing the total credit balances and the total debit balances. The sum of a, Z), and 0 on each sheet is denoted by P and the sum of d, e, and f is de noted by P. The equality of the sums'denoted by? and P is proofthat all of the new balances are correct. An equivalent way of proving thenew balances is to subtract any part of the items designed to be entered on one side from the items on the other side. The total credit balances or the sum of all the credit balances contained in the ledger, including both the changed and the unchanged accounts, is computed by adding to the total credit balances from last proof, or the sum of all the creditbalances contained in the ledger at the time of and determined by the preceding proof, the sum of the new credit balances of changed accounts, c, and subtracting from the sum of these the sum of the old credit balances of changed accounts, (Z. The total debit balances orthe sum of all the debit balances contained in the ledger is computed in the same manner. It is obvious that where the sums of the debits and credits are equal their sums need not be taken into consideration in proving the new balances; but where their sums are unequal and where such sums for that portion of the ledger which it is desired to prove can not be obtained from auxiliary books their sums must be computed as shown by b and e on the first proof sheet, page 7, in Fig. 3.

The supplementary proof sheets shown in Fig. 8 are preferably made of press board covered with paper and may be coated with silicious material permitting They may be made with one page for each section or index sheet in the ledger as shown in Figs. 2 and 4-. If not designed to be coated with silicious material they should be made with a greater number of pages.

The first page ormcover..is..attached to the Fig. 5 is a modified form of -.the proof' sheets shown in Fig. In this form the memoranda ofthe changed accounts maybe entered on successive lines instead of being entered on the horizontal line opposite the corresponding line ofthe indexsheet. Fig.

5 represents a bookof 320 pages in which the left hand pages are numbered consecutively from 1' to 160 and having the right hand pages inverted and numbered consecutively from 1G1 to 320 beginning with the page adjacent to theback cover of the book. The left hand page when in use will lie contiguous to the index. sheets of the ledger and by inverting the book the right hand pages from 161 to 820 when in use will alsobe contiguous to the ledger, thus making it more convenient to transfer memoranda from the accounts in the ledger to the proof sheets. The proof sheets When bound in this form need not be attached to theledger.

ledger.

They may howeverbe attached by means of the detachable mechanism shown in Fig. 6, in which I represents the inside ofthe lower corner of the back cover of the ledger with the stationary button L attached thereto. J represents the outside of the lower front corner of the book of proof sheets shown in Fig. 5, with the eyelet or opening K inserted therein. When attached the eyelet K will be clasped overthe button-L. A like but ton and eyelet will fasten the upper corner of the book of proof sheets to the inside of the back coveriof the ledger at the top. Like eyelets are inserted in the outside of the back cover of Fig. 5 near the side edge so that the back cover thereof may be attached to the ledger when using the in verted pages 161 to 320. One book of proof sheets may be used with a series of any number of ledgers.

Fig. 7 shows a sectional View of Fig. 6 with the cover, J, of the book of proof sheets attached. to. the back cover, I, of the This fastening device is not claimed as new. Any other convenient fastening dev ce may be used.

Figs. 8 and 9 are modifications of the forms shown in Figs. 3 and 5 and may be employed in any business although designed for use in banking. The debit balances are to be entered in red or differently colored ink, thereby distinguishing them from the credit balances. In Figs. 8 and 9 the debit balances or overdrafts are distinguished by small, vertical figures. Fig. 9 is designed for use where the sum of the checks or-deb its and .thesum of the deposits orj credits may be obtained from auxiliary books and need not be recomputed on the proof sheet.

I11 each of Figs. 5., 8 and 9 the new balances are proven .and the total credit balancesandthe totaldebit balances contained inthe ledgerare computed in the same manner as described in'connection with Fig. 3.

Fig-.10 illustrates another modification having vertical columns for debit balances, credit balances and the numbers of the ac counts with a horizontal space at the top for the date'and another at the bottom for footing the columns. The main portion is divided horizontally into spaces for the different accounts with a space above these for forwarding the footings of the preceding sheet. The space'for each account is arranged so that when the book is attached to the ledger thespace for each account will be opposite thespace devoted to the same account on the complementary index sheet.

Either of the forms shown in Figs. 3, 5, 8, 9 or 10 may he covered with silicious or other material permitting erasures. Either of the forms may be ruled on ordinary paper and bound in book form as shown in Fig. 5 either with or without the right hand pages inverted. Either of the forms may be attached to the ledger permanently or with the detachable device shown in Figs. 6 and 7 or with any other mode of attachment.

In posting with the methods in common use it is necessary to refer to an index to ascertain the number of the page in the ledger on which an account appears and then thumb the pages of the ledger back and forth until the required account is .found; after which the headings of the columns must be consulted to find the headings of the columns. In computing the.

new balances the sum of the entries since the last balance on the same side that such balance appears are invariably added to such balance and the sum of the entries on the opposite side for the same period are subtracted from these, thus greatly eliminating the liability of error in computing the new balances. Incomputing and provproper column in which to post the item.

ing the new balances and computing the total credit balances and the total debit balances the bookkeeper is enabled by reference to the check marks on the index sheets to turn to each successive account where an entry has been made since taking the last proof and transfer the necessary memoranda thereof to the proof sheet without opening the ledger at accounts the balances of which remain unchanged.

In each of Figs. 5, 8 and 9 is shown all the actual work required in proving the new balances and computing the sum of all the credit balances and the sum of all the debit balances in a ledger'having 2&0 accounts Where changes have taken place in five per cent. of the number of accounts since the time of taking the last proof. The 228 unchanged accounts, ninety-five per cent. of the Whole number, are completely eliminated in the computation; thereby saving much time and labor, an important-item of expense. By the use of this improved method business houses or banking institutions may'prove their books and obtain a statement of their condition daily or weekly with comparatively little labor.

What I claim as my invention and desire to secure by Letters Patent is 1. An account book having the pages thereof separated into groups, index sheets positioned between the various groups and projecting beyond the edges of the leaves thereof, both sides of each index projecting portion having numbered horizontal lines and adjacent faces of each pair of adjoining index sheets being similarly ruled and lettered to serve as a summary of the inclosed group, one face of each index sheet being designed to expedite reference to any leaf of the accountbook in the following group and the opposite face being designed to assist in the transmitting of notes from the'leaves of the preceding group to; a supplementary proof sheet adapted for use in conjunction with said account book.

2. The combination with an account book I having the pages thereof separated into groups,of index sheets positionedbetween each two adjoining groups and projecting outwardly beyond the edges of the leaves thereof, both faces of each index sheet'having numbered horizontal lines and adjacent faces of each pair of adjoining index sheets being similarly ruled and lettered to serve as a summary of the inclosed group, pro-,

face of said index sheet be used for the transmission of accounts from the pages of the preceding group to said supplemental proof sheet. j i p In testimony whereof I have signed my name to this specification in the presence of two subscribing Witnesses.

WILLIAM JOHNSON.

, WVitnesses lvll. E. BLooMnNsHINE, Tnno. QUALE.

Copies of this patent may be obtained for five cents each, by addressing the Commissioner of ratents.

Washington, D. G. 

